• Must be paid to the Town by anyone performing construction work which requires a Carbondale building permit, for the cost of construction materials used, stored, or consumed.

  • Building use tax is collected prior to issuance of the building permit. The use tax amount paid is 3.5% of the estimated amount of construction materials to be used in the project.

  • Religious, Charitable entities, and Town of Carbondale construction projects are not taxable. All other projects are taxable.

  • Municipal sales tax is NOT charged to the buyer if the building permit is presented to the seller when the building materials are being purchased. County, State, and RTA sales taxes are still charged. 

For questions regarding building materials tax, please contact the Town of Carbondale, Building Department.


  • Collected by Garfield County at the time of vehicle registration. 

  • Taxes are sent to the Town.